Working paper
The ATO Longitudinal Information Files (ALife): Individuals - a new dataset for public policy research
This working paper provides an overview of the ATO's 'ALife - Individuals' dataset and outlines some of the possibilities for public policy research and evaluation that will improve understanding of taxpayer behaviour and support policy development.
Working paper
Does the early release of retirement savings prolong labour market participation for workers approaching retirement? Evidence from Australia's 'Transition to Retirement Income Streams' program
The Transition to Retirement Income Streams (TRIS) program is a novel approach to incentivise the labour supply of older workers. This paper considers the effect of the program in the context of a life cycle model and empirically examines the effects on labour supply and...
Working paper
Do earned income tax credits for older workers prolong labor market participation and boost earned income? Evidence from Australia's mature age worker tax offset
We examine Australia's Mature Age Worker Tax offset (MAWTO), a targeted earned income tax credit of up to $500 to incentivize participation of older workers that existed from 2004-05 to 2014-15. Using a difference-in-differences approach, we find that MAWTO increased labor market participation by around...